To Regard the Names and Qualities of Śiva as Independent of Viṣṇu Among the devotees of Kṛṣṇa, Śiva has a very special place. Moreover, Śiva is also one of the guṇa-avatāras. In the Purāṇas, he is often portrayed as the Supreme Lord, Īśvara. There is also a large community of Hindus who accept Śiva as